The clarifications come from the tax office on the home renovation bonus


The clarifications come from the tax office on the home renovation bonus.

On 20 May 2020, the relaunch decree was published in the Official Journal.

Among the various measures, the decree also includes the enhancement of some tax breaks for construction and energy saving with the aim of helping families and businesses.

So the attention shifts again to what are the current possibilities to take advantage of tax deductions.

The clarifications come from the tax office on the home renovation bonus

Anyone wishing to carry out building renovation works must know art. 16 bis of Presidential Decree 917/86 better known as TUIR – Consolidated Income Tax Text.

The article governs tax deductions and the concessions for the restructuring interventions.

L’Revenue Agency in the past few days it has clarified what are the most relevant changes concerning the home renovation bonus.

There are essentially three innovative aspects.

Co-heirs and bonuses

The first novelty concerns i joint heirs and the bonus. Transfer of shares is possible.

“The installments of the IRPEF deduction that have not yet been reimbursed can be transferred in the event that the person who made the expenditure loses the right to ownership of the property in favor of the other descendants”.

The use of the remaining installments of the restructuring bonus on assets divided by succession is therefore possible.

It’s possible:

– in the case of transfer of the share by the heir who incurred the expense. This allows the other co-owners to become exclusive owners of the buildings and therefore entitled to benefit from the residual deduction shares in subsequent tax periods

– in the case of notarial division of bare ownership between all heirs of the de cuius.

This is the clarification provided by the Revenue Agency with answer no. 142 of 22 May 2020.

Sensory barriers

The other aspect clarified by the Revenue Agency concerns the sensory barriers.

There is no right to the tax bonus on the work of breaking down the sensory barriers.

The Revenue Agency has clarified that, for example, works to reduce the noise of the bathroom or shower, as they are not extraordinary maintenance works, are not facilitated pursuant to art. 16 TUIR.

Tenant and owner

The Revenue Agency also clarified that the tenant who has been authorized by the home owner to carry out the renovation works even if by telephone he can still take advantage of the bonus.

However, before submitting the tax return, both must have formalized the consent with a written document.


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